Form 1099-B field reference

Form 1099-B Box 1d: Proceeds

Form 8949 destination

Column (d) — Proceeds

Reconcile this field with the rest of the transaction before calculating gain or loss. A Form 1099-B label does not override the official basis, holding-period, or adjustment rules.

Box 1d

Proceeds

Open Form 8949 worksheet →

Before filing

What to check

Confirm whether commissions or transfer taxes were reflected in proceeds or basis.
Reconcile the amount to the broker detail statement.
Use Form 8949 adjustment columns when the IRS instructions require a reconciliation.

Continue the capital-gains filing flow

Form 1099-B guide Form 8949 worksheet Schedule D guide Capital gains calculator

Sources

IRS — About Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
IRS — About Form 8949, Sales and Other Dispositions of Capital Assets
IRS — About Schedule D (Form 1040), Capital Gains and Losses